SCHEDULES

SCHEDULE 52Recovery of overpaid tax etc

Part 1Income tax and capital gains tax

Consequential amendments

7

1

Paragraph 4 of that Schedule (giving effect to claims and amendments) is amended as follows.

2

In sub-paragraph (1)—

a

for “and (4)” substitute “ to (5) ”, and

b

omit “and to any other provision in the Taxes Acts which otherwise provides”.

3

In sub-paragraph (2), for “and (4)” substitute “ to (5) ”.

4

Insert at the end—

5

This paragraph has effect subject to any provision in the Taxes Acts that—

a

requires or allows effect to be given to a claim by other means, or

b

provides that an amount is not to be discharged or repaid.